Part 2

Employment income: charge to tax
Chapter 5C

Relief for new residents on foreign employment income

Other rules for determining amounts of qualifying foreign employment income

Limit on qualifying foreign employment income from associated employments
41Z1
1
This section applies if—
a
the individual has associated employments from or in respect of which there is qualifying employment income, and
b
the duties of the associated employments are not performed wholly outside the United Kingdom.
2
There is a limit on how much of the qualifying employment income from or in respect of the associated employments is qualifying foreign employment income.
3
The limit is the proportion of the qualifying employment income that is reasonable having regard to—
a
the nature of, and time devoted to, the duties performed outside the United Kingdom, and those performed in the United Kingdom, and
b
all other relevant circumstances.
4
In this section “
associated employments
” means employments with the same employer or with associated employers; and section 24(5) and (6) applies for the purposes of this section.
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)
Pt. 2 Ch. 5C inserted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(1)(3) (with Sch. 8 Pt. 3)